Country Version Russia comes with a range of account groups. The following require some explanation:

Account group TEXN, Initial Entry Accounts, contains only one account, INITIAL0. When you first start working with SAP, and you transfer balances from your legacy system, you post all offsetting entries to this account. Once you have finished the import, block this account so that it cannot be posted to again.

Account group ZSFI, is for various accounts that the law calls “Off-Balance Sheet Accounts.” Examples include accounts for materials stored offsite, or real estate that has been rented out. The law defines these accounts are single-entry accounts, meaning that there are no debits and no credits. Increases are indicated by a plus, decreases by a minus. However, in the system, this is not technically possible, so they use debits and credits.

Account group JSFI, Technical Off-Balance Sheet Accounts, is for technical accounts, used, for example, to provide additional information for reports, or for revaluations.

Account group NUFR is for accounts that are required solely for the purposes of tax accounting (for example, for calculating the value of assets for tax depreciation). Account numbers in this group start with an N, for example, N02010000, offsetting account for tax accounts.